The tariff classification of a medical shoe from China

N029452 June 5, 2008 CLA-2-90:OT:RR:E:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9021.10.0090 Mr. Bernd Millien Oasis Footwear, LLC 6131 Inverness Terrace Fairview, PA 16415 RE: The tariff classification of a medical shoe from China Dear Mr. Millien: In your letter dated May 27, 2008, you requested a tariff classification ruling. No sample was provided. You referred to your item as a “medial shoe.” We take it to be a “medical shoe,” as that term is widely used. You state: “The product will be sold in single pieces (not pairs) and both sides are the same size and shape (there will be no left or right side). The outsole will be made of PVC or TPR (not rubber). There will be no midsole. The footbed will be EVA (ethylene vinyl acetate) or Plastazoid glued to a lasting board and consequently, to the outsole. The footbed will form to the shape of the patient’s foot due to body heat. The upper will be exclusively made of Mesh (textile) material with two Velcro straps to fasten to the patient’s foot”. From the illustration you sent, the item is highly adjustable with only the two Velcro-like straps covering the top of the wearer’s foot. From your information, your item meets the requirement of Note 6 to HTSUS Chapter 90, in particular, while mass produced, it will be “entered singly and not in pairs and designed to fit either foot equally.” The applicable subheading for your item will be 9021.10.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other” orthopedic or fracture appliances, and parts and accessories thereof. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division